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Frequently Asked Questions About Exemption Certificates

2 - Are local parent-teacher associations exempt?

Yes and no. Tax should not be collected on sales of goods to PTAs and similar groups associated with non-public schools if the property will be donated to an exempt school. Local PTAs may use their school's exemption certificate when claiming exemptions. Tax should be collected, however, on sales of items to PTAs that they will use in their operations, but which are not donated to schools.

Links for Exemption Certificates FAQs
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Exemption Certificates FAQs
  1 - Are out-of-state nonprofit charitable, educational and religious organizations entitled to a Maryland exemption certificate?
  2 - Are local parent-teacher associations exempt?
  3 - Are tax-exempt organizations required to obtain a sales and use tax license if they plan to make sales?
  4 - Can nonprofit organizations still be liable for other state and local taxes, even if the organization has a valid sales and use tax exemption certificate?
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